This chapter shall be known and may be cited as the “Arkansas Tax Procedure Act”.
Ark. Code Ann. § 26-18-101
Title
Known as the Arkansas Tax Procedure Act
The act spans §§ 26–26 (79 sections).
Applied in 3 court decisions — leading case Daimlerchrysler Services North America, LLC v. Weiss (2004)
Most recently applied in Daimlerchrysler Services North America, LLC v. Weiss (December 2004)
Acts 1979, No. 401, § 1; A.S.A. 1947, § 84-4701.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.